作业成本信息分析与管理策略探讨

On Activity-Based Costing Information Analysis and Management Strategy

作业成本信息的分析利用包括增值与非增值作业成本信息分析,作业效率与流程效率分析,作业链成本分析以及作业能力利用情况分析等几个方面。对作业成本信息进行分析可以采用不同的管理策略,以评价企业生产过程中投入与产出的关系和效率,发现成本管理乃至整个企业管理中存在的问题,保持企业处于持续改进中。

Activity-Based Costing analysis include value-added and non-value-added ABC information analysis, activity and process efficiency analysis, activity chain cost analysis and activity capability utilization analysis etc. Analysis on ABC can utilize different management strategy to evaluate the relationship between production procedure＇s input and output, so that ABC and the whole enterprise management problem can be noticed, to promote sustainable development of the enterprise.